SHRI DEV RATAN DAGA,, CHENNAI v. ITO, NCW - 10(1),, CHENNAI

ITA 2649/CHNY/2019 | 2012-2013
Pronouncement Date: 23-03-2021 | Result: Dismissed

Appeal Details

RSA Number 264921714 RSA 2019
Assessee PAN AADPD7666C
Bench Chennai
Appeal Number ITA 2649/CHNY/2019
Duration Of Justice 1 year(s) 6 month(s) 6 day(s)
Appellant SHRI DEV RATAN DAGA,, CHENNAI
Respondent ITO, NCW - 10(1),, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 23-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 23-03-2021
Last Hearing Date 02-03-2020
First Hearing Date 23-03-2021
Assessment Year 2012-2013
Appeal Filed On 17-09-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . . BEFORE SHRI DUVVURU R.L. REDDY JUDICIAL MEMBER AND SHRI S. JAYARA MAN ACCOUNTANT MEMBER ./ ITA NO.2649/CHNY/2019 /ASSESSMENT YEAR: 2012-13 MR. DEV RATAN DAGA NO.35/18 AIR INDIA COLONY HARLEYS ROAD KILPAUK CHENNAI-600 010. V . THE INCOME TAX OFFICER NON-CORPORATE WARD-10(1) CHENNAI. [ PAN: AA D PD 7666 C ] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. A.K.RAMU ITO (RETD.) /RESPONDENT BY : MR. G. JOHNSON ADDL.CIT /DATE OF HEARING : 23 .0 3 .20 2 1 /DT. OF PRONOUNCEMENT : 23 .03 .2021 / O R D E R PER DUVVURU R.L. REDDY JUDICIAL MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-12 CHENNAI IN ITA NO.160/CIT (A)-12/2017-18 DATED 23.07.2019 FOR THE AY 2012-13. 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING THE L EARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL THE VIVAD-SE- VISHWAS SCHEME 2020 AND FORM NO.3 WAS ALSO ISSUED. HE HAS SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW THE APPEAL. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEAR NED COUNSEL FOR THE ASSESSEE. ITA NO.2649/CHNY/2019 :- 2 -: 4. WE HAVE HEARD BOTH THE SIDES PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELO W. 5. IN THIS CASE THE ASSESSEE HAS OPTED FOR THE VIV AD-SE-VISHWAS SCHEME 2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORM N O.3 FOR THE SETTLEMENT OF PENDING TAX DISPUTE. ACCORDINGLY HE PRAYED THAT H E MAY BE PERMITTED TO WITHDRAW THE APPEAL. 6. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE THE APPEAL FILED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN. HOWEVER IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING AN APPROPRIATE APPL ICATION IN THE EVENT OF ANY INJUSTICE CAUSED TO THE ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD-SE-VISHWAS SCHEME 2020. 7. IN THE RESULT THE APPEAL OF THE ASSESSEE IN ITA NO.2649/CHNY/2019 IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON THE 23 RD DAY OF MARCH 2021 IN CHENNAI. S D/ - S D/ - ( . ) (S. JAYARAMAN) / ACCOUNTANT MEMBER ( . . ) (DUVVURU R.L. REDDY) /JUDICIAL MEMBER /CHENNAI /DATED: 23 RD MARCH 2021. TLN ! /COPY TO: 1. /APPELLANT 4. $ /CIT 2. /RESPONDENT 5. /DR 3. $ ( ) /CIT(A) 6. /GF